SEA FOOD PARK vs. COMMISSIONER OF INCOME TAX

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WP(C)/10619/2016HC KeralaKLHC01058043201602 August 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala noted that the assessee's counsel informed the court that the assessee had availed the remedy under the Vivad Se Vishwas Scheme and did not intend to prosecute the case. The counsel requested that this statement be placed on record and the writ petition be closed. In light of this submission, the Court ordered that the writ petition be closed. The principle here is that if an assessee opts for a settlement scheme like Vivad Se Vishwas, they can withdraw pending litigation, and the court will close the proceedings accordingly. No specific issue regarding the merits of the original dispute was decided.

What were the facts?

The petitioner, Sea Food Park (I) Ltd, filed a writ petition before the High Court of Kerala challenging an order or action. The respondents were the Commissioner of Income Tax (Appeals) II and the Deputy Commissioner of Income Tax, Circle 4(1). The writ petition was filed in 2016. The case came up for admission on August 2, 2021. The counsel for the petitioner informed the court that the assessee had opted for the Vivad Se Vishwas Scheme and therefore did not wish to pursue the writ petition.

What were the issues?

1. Whether the assessee is entitled to withdraw the writ petition due to availing the Vivad Se Vishwas Scheme? (Question of procedure) Assessee's contention: The assessee, through its counsel, stated that it had availed the remedy under the Vivad Se Vishwas Scheme and consequently did not intend to prosecute the writ petition. The assessee requested that this statement be placed on record and the writ petition be closed. Revenue's contention: The judgment records no specific contention from the revenue regarding the withdrawal of the writ petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 2ND DAY OF AUGUST 2021 / 11TH SRAVANA, 1943 WP(C) NO. 10619 OF 2016 PETITIONER: SEA FOOD PARK (I) LTD XIII/99A, KELTRON ROAD, AROOR, ALAPPUZHA 688535, REP. BY ITS DIRECTOR- TECH- V.RAJAGOPALAN. BY ADVS. SRI.C.K.KARUNAKARAN SRI.JOPHY POTHEN KANDANKARY RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS) II KOCHI, C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN-682018. 2 DY. CIT CIRCLE 4(1) RANGE 4, 3RD FLOOR, C.R.BUILDINGS, I.S. PRESS ROAD, COCHIN-682018. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 10619 OF 2016 -2- J U D G M E N T S.V.Bhatti,J. Adv.C.K.Karunakran appearing for the petitioner informs the court that the assessee has availed the remedy under Vivad Se Vishwas Scheme and does not intend to prosecute the case. He requests the court to place the statement on record and close the writ petition. Writ petition is closed accordingly.

Sd/- S.V.BHATTI JUDGE

Sd/- BECHU KURIAN THOMAS JUDGE JS

WP(C) NO. 10619 OF 2016 -3- APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1- TRUE COPY OF ORDER IN APPEAL NO.ITA-11/R- 4/E/CIT(A)-II/12-13 DATED 26/09/2014 FOR AY 2007- 08. EXHIBIT P2- TRUE COPY OF I.T.A. NO.54 OF 2015.

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